a accepted 承兑 
AA Auditing Administration (中国)审计署 
AAA 最佳等级 
abs. abstract 摘要 
a/c, A/C account 帐户、帐目 
a/c, A/C account current 往来帐户、活期存款帐户 
A &C addenda and corrigenda 补遗和勘误 
Acc. acceptance or accepted 承兑 
Accrd.Int accrued interest 应计利息 
Acct. account 帐户、帐目 
Acct. accountant 会计师、会计员 
Acct. accounting 会计、会计学 
Acct.No. account number 帐户编号、帐号 
Acct.Tit. account title 帐户名称、会计科目 
ACN air consignment 航空托运单 
a/c no. account number 帐户编号、帐号 
Acpt. acceptance or accepted 承兑 
A/CS Pay. accounts payable 应付帐款 
A/CS Rec. accounts receivable 应收帐款 
ACT advance corporation tax 预扣公司税 
ACU Asia Currency Unit 亚洲货币单位 
A.C.V actual cash value 实际现金价值 
a.d., a/d after date 开票后、出票后 
ADRS asset depreciation range system 固定资产分组折旧法 
Adv. advance 预付款 
ad.val.,A/V ad valorem to (according value) 从价 
Agt. agent 代理人 
Agt. agreement 协议、契约 
AJE adjusting journal entries 调整分录 
Amt. amount 金额、总数 
Ann. annuity 年金 
A/P account paid 已付账款 
A/P account payable 应付帐款 
A/P accounting period 会计期间 
A/P advise and pay 付款通知 
A/R account receivable 应收帐款 
A/R at the rate of 以……比例 
a/r all risks (保险)全险 
Arr. arrivals, arrived 到货、到船 
A/S, a/s after sight 见票即付 
A/S,acc/s account sales 承销帐、承销清单,售货清单 
ASAP as soon as possible 尽快 
ASR acceptance summary report 验收总结报告 
ass. assessment 估征、征税 
assimt. assignment 转让、让与 
ATC average total cost 平均总成本 
ATM at the money 仅付成本钱 
ATM Automatic Teller Machine 自动取款机(柜员机) 
ATS automated trade system 自动交易系统 
ATS automatic transfer service 自动转移服务 
Attn. attention 注意 
Atty. attorney 代理人 
auct. auction 拍卖 
Aud. auditor 审计员、审计师 
Av. average 平均值 
a.w. all wool 纯羊毛 
A/W air waybill 空运提单 
A/W actual weight 实际重量


BA bank acceptance 银行承兑汇票 
bal. balance 余额、差额 
banky. bankruptcy 破产、倒闭 
Bat battery 电池 
b.b. bearer bond 不记名债券 
B.B., B/B bill book 出纳簿 
B/B bill bought 买入票据、买入汇票 
b &b bed & breakfast 住宿费和早餐费 
b.c. blind copy 密送的副本 
BC buyer credit 买方信贷 
B/C bills for collection 托收汇票 
B.C. bank clearing 银行清算 
b/d brought down 转下页 
Bd. bond 债券 
B/D bills discounted 已贴现票据 
B/D bank draft 银行汇票 
b.d.i. both dates inclusive, both days inclusive 包括头尾两天 
B/E bill of entry 报关单 
b.e., B/E bill of exchange 汇票 
BEP breakeven point 保本点、盈亏临界点 
b/f brought forward 承前 
BF bonded factory 保税工厂 
Bfcy. Beneficiary 受益人 
B/G, b/g bonded goods 保税货物 
BHC Bank Holding Company 银行控股公司 
BIS Bank of International Settlements 国际清算银行 
bit binary digit 两位数 
Bk. bank 银行 
Bk. book 帐册 
b.l., B/L bill of lading 提货单 
B/L original bill of lading original 提货单正本 
bldg. building 大厦 
BMP bank master policy 银行统一保险 
BN bank note 钞票 
BO branch office 分支营业处 
BO buyer’s option 买者选择交割期的远期合同 
BOM beginning of month 月初 
b.o.m. bill of materials 用料清单 
BOO build-operate-own 建造-运营-拥有 
BOOM build-operate-own-maintain 建造-运营-拥有-维护 
BOOT build-operate-own- transfer 建造-运营-拥有-转让 
b.o.p. balance of payments 收支差额 
BOT balance of trade 贸易余额 
BOY beginning of year 年初 
b.p., B/P bills payable 应付票据 
Br. branch 分支机构 
BR bank rate 银行贴现率 
b.r., B/R bills receivable 应收票据 
Brok. broker or brokerage 经纪人或经纪人佣金 
b.s., BS, B/S balance sheet 资产负债表 
B/S bill of sales 卖据、出货单 
B share B share B 股 
B.T.T. bank telegraphic transfer 银行电汇 
BV book value 票面价值

c. cents 分 
C cash; coupon; currency 现金、息票、通货 
C centigrade 摄氏(温度) 
C. A. chartered accountant; chief accountant 特许会计师、主任(主管)会计师 
C. A. commercial agent 商业代理、代理商 
C. A. consumers’ association 消费者协会 
C/A capital account 资本帐户 
C/A current account 往来帐 
C/A current assets 流动资产 
C. A. D cash against documnet 交单付款 
can. cancelled 注销 
cap. capital 资本 
CAPM capital asset pricing model 固定资产计价模式 
C. A. S. cost accounting standards 成本会计标准 
c. b., C. B. cash book 现金簿 
CBD cash before delivery 先付款后交货 
C. C. cashier’s check 银行本票 
C. C contra credit 贷方对销 
c/d carried down 过次页、结转下期 
CD certificate of deposit 存单 
c/f carry forward 过次页、结转 
CG capital gain 资本利得 
CG capital goods 生产资料、资本货物 
C. H. custom house 海关 
C. H. clearing house 票据交换所 
Chgs charges 费用 
Chq. cheque 支票 
C/I certificate of insurance 保险凭证 
CIA certified internal auditor 注册内部审计员 
c. i. f. , C. I. F. cost, insurance and freight 到岸价,货价+保险+运费 
C. I. T. comprehensive income tax 综合所得税 
Ck. check 支票 
C. L. call loan 短期拆放 
C / L current liabilities 流动负债 
C. M. A. certificed management accountant 注册管理会计师 
CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会 
CML capital market line 资本市场线性 
CMO Collateralised Mortgage Obligations 担保抵押贷款债务 
CMV current market value 现时市场价值 
CN consignment note 铁路运单 
CN credit note 贷方通知书 
c/o carried over 结转后期 
C. O., C/O cash order 现金汇票、现金订货 
C. O. certificate of origin 产地证明书 
Co. company 公司 
COBOL Common Business Oriented Language 通用商业语言 
CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会 
c. o. d, C. O. D. cash on delivery 货到付款 
Col. column 帐栏 
Coll. collateral 担保、抵押物 
Coll. collection 托收 
Com.; comm. commission 佣金 
cont. container 集装箱 
cont., contr. contract 契约、合同 
conv., cv., cvt. convertible 可转换的、可兑换的 
Cor. corpus 本金 
Cor. correspodent 代理行 
Corp. corporation 公司 
CP. commercial paper 商业票据 
C. P. A certified Public Accountant 注册公共会计师 
CPB China Patent Bureau 中国专利局 
CPI consumer price index 消费者价格指数 
CPM cost per thousand 每一千个为单位的成本 
CPP current purchasing power 现行购买力 
Cps. coupons 息票 
CPT carriage paid to 运费付至...... 
C/R company’s risk 企业风险 
Cr. credit 贷记、贷方 
CR carrier’s risk 承运人风险 
CR current rate 当日汇率、现行汇率 
CR cash receipts 现金收入 
CR class rate 分级运费率 
CS civil servant; civil service 公务员、文职机关 
CS convertible securities 可转换证券 
C. S. capital stock 股本 
CSI customer satisfaction index 顾客满意指数 
csk. cask 木桶 
CT corporate treasurer 公司财务主管 
CT cable transfer 电汇 
ct crate 板条箱 
ctge cartage 货运费、搬运费、车费 
Cts. cents 分 
CTT capital transfer tax 资本转移税 
cu cubic 立方 
CU customs unions 关税联盟 
cu. cm. cubic centimeter 立方厘米 
cu. in. cubic inch 立方英寸 
cu. m. cubic meter 立方米 
cu. yd. cubic yard 立方码 
cum. pref. cumulative preference (share) 累积优先(股) 
cur. curr. current 本月、当月 
CV convertible security 可转换债券 
CVD countervailing duties 抵消关税、反倾销税 
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析 
C. W. O. cash with order 订货付款 
Cy. currency 货币 
CY calendar year 日历年 
CY container 整装货柜 
CY container yard 货柜堆场、货柜集散场

D degree; draft 度、汇票 
D/A deposit account 存款帐户 
D/A document against acceptance 承兑交单 
d/a days after acceptance 承兑后......日(付款) 
D. A. debit advice 欠款报单 
D. B day book 日记帐、流水帐 
DB method declining balance (depreciation) method 递减余额折旧法 
D. C. F. method discounted cash flow method 现金流量贴现法 
D/D documentary draft 跟单汇票 
D. D.; D/D demand draft 即期汇票 
D/d; d/d days after date 出票后......日(付款) 
d. d. dry dock 干船坞 
DDB method double declining balance (depreciation) method 双倍递减余额折旧法 
D. D. D deadline delivery date 交易最后日期 
def. deficit 赤字、亏损 
dem. demurrage 滞期费 
Depr. depreciation 折旧 
d. f; D. F.; d. frt. dead freight 空舱费 
D. G dangerous goods 危险货物 
diff. difference 差额 
Dis. discount 折扣、贴现 
dish’d; dishd dishonored 不名誉、拒付 
D. I. T double income-tax(relief) 双重所得税(免征) 
div.; divd dividend 红利、股息 
D-J Dow Jones & Co. 美国道-琼斯公司 
DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数 
DJTA Dow Jones Transportation Average 道-琼斯运输平均数 
DJUA Dow Jones Utility Average 道-琼斯公用事业平均数 
DK Don’t know 不知道 
DL direct loan 直接贷款 
DL discretionary limit 无条件限制 
DLD deadline date 最后时限 
Dls. Dol(s); Doll(s) dollars 元 
DM Deutsche Mark; D-mark; Deutschmark; 德国马克 
DMCs developing member countries 发展中国家 
DN date number 日期号 
DN; D/N debit note 借记通知单 
DNR do not reduce 不减少 
do.; dto. ditto 同上、同前 
D/O delivery order 发货单 
Doc(s) documents 凭证、单据、文件 
doc. att. documents attached 附单据、附件 
Doc. code document code 凭证(单据)编号 
D. O. G. days of grace 宽限日数 
DOR date of request 要求日 
DP; D/P document against payment 交单付款 
DPI disposable personal income 个人可支配收入 
DPOB date and place of birth 出生时间和地点 
DPP damp proofing 防潮的 
Dr. debit 借记、借方 
D. R.; DR discount rate 贴现率、折扣率 
Dr debtor 债务人 
DR deposit receipt 存单、存款收据 
dr. drawer 借方 
DS; d/s days after sight(days’ sight) 见票后.......日(付款) 
ds.; d’s days 日 
dstn. destination 日的地(港) 
DTC Deposit taking company 接受存款公司 
DTC Deposit Trust Company 储蓄信托公司 
dup.; dupl.; dupte. duplicate 副本 
DVP delivery versus payment 付款交货 
dy.; d/y day; delivery 日、交货 
dz dozen 一打

E. exchange; export 交易所、输出 
E. & O. E. errors and omissions excepted 如有错漏,可加更正 
e.a.o.n. except as otherwise noted 除非另有说明 
EAT earnings after tax 税后收益 
EB ex budgetary 预算外 
EBIT earnings before interest and tax 扣除利息和税金前收益 
EBS Electronic Broking Service 电子经纪服务系统 
EBT earning before taxation 税前盈利 
EC European Community; European Commission 欧洲共同体、欧洲委员会 
EC export credit 出口信贷 
EC error corrected 错误更正 
Ec. exempli causa 例如 
Ec. ex coupon 无息票 
ECA export credit agency 出口信贷机构 
ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会 
ECE Economic Commission for Europe 欧洲经济委员会 
ECG Export Credit Guarantee 出口信用担保 
ECI export credit insurance 出口信用保险 
ECR export credit refinancing 出口信贷再融资 
ECT estimated completion time 估计竣工时间 
ECU European Currency Unit 欧洲货币单位 
E/D export declaration 出口申报单 
ED ex dividend 无红利、除息、股利除外 
EDD estimated delivery date 预计交割日 
EDI electronic data interchange 电子数据交换 
EDOC effective date of change 有效更改日期 
EDP Electronic Data Processing 电子数据自理 
E. E.; e.e errors excepted 如有错误,可加更正 
EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数 
EET East European Time 东欧时间 
EF export finance 出口融资 
EF Exchange Fund 外汇基金 
EFT electronic funds transfer 电子资金转帐 
EFTA European Free Trade Area (Association) 欧洲自由贸易区(协会) 
EGM Extraordinary Genaral Meeting 特别股东大会 
EIB Export-Import Bank 进出口银行 
EIL WB Economic Integration Loan 世界银行经济一体化贷款 
EL export license 出口许可证 
ELI extra low impurity 极少杂质 
EMF European Monetary Fund 欧洲货币基金 
EMIP equivalent mean investment period 等值平均投资期 
EMP end-of month payment 月末付款 
EMP European main ports 欧洲主要港口 
EMS European Monetary System 欧洲货币体系 
EMS express mail service 邮政特快专递 
EMU European Monetary Union 欧洲货币联盟 
enc enclosed 停业 
encl(s). enclosure 附件 
encd. enclosed 附件 
End. end. endorsement 背书 
Entd. entered 登记人 
EOA effective on or about 大约在.......生效 
EOD every other day 每隔一日 
EOE European Options Exchange 欧洲期权交易 
EOM end of month 月底 
EOQ economic order quantity 最底订货量 
EOS end of season 季末 
EOU export-oriented unit 出口型单位 
EOY end of year 年终 
EPD earliest possible date 最早可能日期 
EPN export promissory note 出口汇票 
EPOS electronic point of sale 电子销售点 
EPR earnings price ratio 收益价格比率 
EPR effective protection rate 有效保护率 
EPS earnings per share 每股收益额、每股盈利额 
E. P. T excess profit tax 超额利润税 
EPVI excess present value index 超现值指数 
EPZ export processing zone 出口加工区 
ERM exchange rate mechanism 汇率机制 
ERS Export Refinance Scheme 出口再融资计划 
ESOP Employee Stock Ownership Plan 职工持股计划 
Est. estate 财产、遗产 
EST Eastern Standard Time 美国东部标准时间 
et seq. et sequents 以下 
ETA estimated time of arrival 预计到达时间 
ETD estimated tiem of departure 预计出发时间 
ETDZ Economic and Technological Development Zone 经济技术开发区 
ETLT equal to or less than 等于或少于 
ETS estimated time of sailing 预计启航时间 
EU European Union 欧盟 
EUA European Units of Account 欧洲记帐单位 
ex.; exch exchange 汇兑、况换 
excl. exclusive 另外、不在内 
ex cont. from contract 从合同 
ex cp. ex coupon 无息票 
ex div. ex dividend 无股息 
Exp. export 出口 
Extd. extend 展期 
EXW ex works 工厂交货价

f feet 英尺 
F dealt in flat 无息交易的 
f. following (page) 接下页 
f. fairs 定期集市 
F. A. face amount 票面金额 
F. A. fixed assets 固定资产 
F. A freight agent 货运代理行 
FA free alongside 启运港船边交货 
FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员 
FAC facility 设施、设备 
f.a.c. fast as can 尽快 
FACT factor analysis chart technique 因素分析图解法 
fad. free delivery (discharge, dispatch) 免费送货 
F. A. F. free at factory 工厂交货 
FAIA Fellow of the Association of International Accountants 国际会计协会会员 
F. A. Q fair average quality (货品)中等平均质量 
F. A. S. free alongside ship 发运地船边交货价 
FASB Financial Accounting Standards Boards 财务会计标准委员会 
FAT fixed asset transfer 固定资产转移 
FAT factory acceptance test 工厂验收试验 
FB foreign bank 外国银行 
F. B. E. foreign bill of exchange 外国汇票 
F. C. fixed capital 固定资本 
F. C. fixed charges 固定费用 
F. C. future contract 远期合同 
fc. franc 法郎 
FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员 
FCG foreign currency guarantee 外币担保 
FCL full container load 整货柜装载 
FCL/LCL full container load/less (than)full container load 整装/分卸 
FCR forwarder’s cargo receipt 货运代理行收据 
FCT forwarding agent’s certificate of transport 货运代理行领货证 
fd. fund 资金 
FDB method fixed rate on declining balance method 定率递减余额折旧法 
FDI foreign direct investment 外商直接投资 
FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司 
FE foreign exchange 外汇 
FE future exchange 远期外汇 
FF French franc 法国法郎 
fib free into barge 驳船上的交货价 
FIBC financial institution buyer credit policy 金融机构买方信贷险 
FIFO first in, first out 先进先出法 
fin. stadg.(stndg.) financial standing 资信状况 
fin. stat. (F/S) financial statement 财务报表 
fin.yr. financial year 财政年度 
FINA following items not available 以下项目不可获得 
FIO free in and out 自由进出 
F. I. T free of income tax 免交所得税 
fl. florin 盾 
FLG finance lease guarantee 金融租赁担保 
flt. flat 无利息 
FMV fair market value 合理市价 
FO free out 包括卸货费在内的运费 
fo. folio 对折、页码 
FOB free on board (启运港)船上交货、离岸价格 
FOB airport FOB airport (启运)机场交货(价) 
FOBST free on board stowed and trimming 包括清理及平仓的离岸价格 
F.O.C. free of charge 免费 
FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告 
FOK fill or kill 要么买进或卖出,要么取消 
FOR free on rail (or road) 铁路或(公路)上交货价 
for’d., fwd forward; forwarded 转递 
FOREX foreign exchange 外汇 
FOS free on steamer 蒸汽船上交货(价) 
FOUO for official use only 仅用于公事 
FOW, f. o. w. free on wagon (启运站)火车上交货(价) 
FOX Futures and Options Exchange 期货和期权交易所 
FP floating policy 浮动政策 
FP fully paid 已全付的 
FRA forward rate agreement 远期利率协议 
FRCD floating rate certificate of deposit 浮动利率存单 
frt., frgt. forward 期货、远期合约 
free case no charge for case 免费事例 
FREF fixed rate export finance 固定利率出口融资 
frt. & grat. freight and gratuity 运费及酬金 
Frt. fwd freight forward 运费待付 
Frt. ppd freight prepaid 运费已付 
FS final settlement 最后结算 
FSR feasibility study report 可行性研究报告 
FTW free trade wharf 码头交易 
FTZ free trade zone 自由贸易区 
fut. futures 期货、将来 
FV face value 面值 
FVA fair value accounting 合理价值法 
FWD forward (exchange) contract 远期合约 
F.X. foreign exchange 外汇 
FX broker foreign exchange broker 外汇经纪人 
fxd fixed 固定的 
FXRN fixed rate note 定息票据 
FY fiscal year (financial year) 财政(务)年度 
fy. pd. fully paid 全部付讫 
FYI for your information 供您参考 

g gallon; grain; gram (s); gold 加仑;格令;克; 金 
G. A. general agent 总代理商、总代理人 
GA go ahead 办理、可行 
GAAP general Accepted Accounting Principles 通用会计准则 
GAAS Generally Accepted Auditing Standard 通用审计标准 
GAC General Administration of Customs 海关总署 
gal., gall gallon 加仑 
gas. gasoline 汽油 
GATT General Agreement on Tariffs and Trade 关税及贸易总协定 
GCL government concessional loan 政府优惠贷款 
GDP gross domestic product 国内生产总值 
gds. goods 商品、货物 
GJ general journal 普通日记帐 
GL general ledger 总分类帐 
gm. gram(s) 克 
GMP graduated payment mortgage 递增付款按揭 
GND gross national demand 国民总需求 
GNE gross national expeditures 国民支出总额 
GNP gross national product 国民生产总值 
GOFO gold forward rate 黄金远期利率 
GP gross profit 毛利 
GPP general purchasing power 总购买能力 
gr. (grs.) wt. gross weight 毛重 
GR gross revenue 毛收入 
GS gross sales 销售总额 
GSP generalised system of preferences 普惠制 
GTM good this month 本月有效 
GTW good this week 本星期有效

HAB house air bill 航空托运单 
HAWB house air waybill 航空托运单 
HCA historical cost accounting 历史成本会计 
hdqrs. headquarters 总部 
hg. hectogram 一百公克 
HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率 
hifo highest-in, first-out 高入先出法 
H. in D. C. holder in due course 正当持票人 
Hi-Q high quality 高质量 
HIRCS high interest rate currencies 高利率货币 
hi-tech high technology 高技术 
HKD Hong Kong dollar 香港元 
HKI Hong Kong Index 香港指数 
hl. hectoliter 百升 
hldg. holding 控股 
Hon’d honored 如期支付的 
HSCPI Hang Seng Consumer Price Index 恒生消费价格指数 
HSI Hang Seng Index 恒生指数 
hwevr. however 无论如何 
Hz hertz 赫兹

I. A. intangible assets 无形资产 
I & A inventory and allocations 库存和分配 
IAS International Accounting Standard 国际会计标准 
IB investment banking 投资银行(业) 
I. B. invoice book 发票簿 
IBA International Bank Association 国际银行家协会 
IBBR interbank bid rate 银行间报价利率 
I. B. I invoice book inward 购货发票簿 
IBNR incurred but not reported 已发生未报告 
I. B. O. invoice book outward 销货发票簿 
IBOR inter-bank offered rate 银行间的拆借利率 
ICB international competitive bidding 国际竞标 
ICIA International Credit Insurance Association 国际信用保险协会 
ICJ International Court of Justice 国际法庭 
ICM international capital market 国际资本市场 
ICONs index currency option notes 指数货币期权票据 
ICOR incremental capital-output ratio 资本-产出增量比 
I. C. U. International Code Used 国际使用的电码 
IDB industrial development bond 工业发展债券 
IDB Inter-American Development Bank 泛美开发银行 
IDB inter-dealer broker 交易商之间经纪人 
IDC intangible development cost 无形开发成本 
IDR international depositary receipt 国际寄存单据 
IE indirect export 间接出口 
I. F. insufficient fund 存款不足 
IFB invitation for bids 招标邀请 
I. G. imperial gallon 英制加仑 
IL, I/L import licence 进口许可证 
ILC irrevocable letter of credit 不可撤销信用证 
IMF International Monetary Fund 国际货币基金组织 
imp. import 进口,输入 
Inc. incorporated 注册(有限)公司 
incl. inclusive 包括在内 
incldd. included 已包含在内 
incldg. including 包含 
inl. haul inland haulage 内陆运输费用 
INLO in lieu of 代替 
Ins, ins. insurance 保险 
inst. instant 即期、分期付款 
Instal., instal. installment 分期付款 
Int., int. interest 利息 
inv., Inv. invoice 发票、付款通知 
in trans (I. T.) in transit. 在(运输)途中 
inv.doc./attach. invoice with document attached 附提货单的发票 
Inv’t., invt. inventory 存货 
I-O input-output 输入--输出 
IOU I owe you 借据 
IOV inter-office voucher 内部传票 
IPN industrial promissory note 工业汇票 
IPO initial public offering 首次发售股票 
IQ import quota 进口配额 
IR Inland Revenue 国内税收 
I. R. inward remittance 汇入款项 
IRA individual retirement account 个人退休金帐户 
IRA interest rate agreement 利率协议 
IRR interest rate risk 利率风险 
IRR internal rate of return 内部收益率 
irred. irredeemable 不可赎回的 
IRS interest rate swap 利率调期 
IS International System 公制度量衡 
ISIC International Standard Industrial Classification 国际标准产业分类 
IT information technology 信息技术 
IT international tolerance 国际允许误差 
I/T income tax 所得税 
ITC investment tax credit 投资税收抵免 
ITO International Trade Organization 国际贸易组织 
ITS intermarket trading system 跨市场交易系统 
IV investment value 投资价值 

J., Jour. journal 日记帐 
J. A. (J/A) joint account 联合(共管)帐簿 
J. D. B. journal day-book 分类日记帐 
J/F, j/f journal folio 日记帐页数 
J. V. joint venture 合资经营企业 
J. V. journal voucher 分录凭单 
JVC joint venture company 合资公司 

K. D. knocked down 拆散 
K. D. knocked down price 成交价格 
kg kilogram 千克 
kilom. kilometer 千米 
kv kilovolt 千 伏 
kw kilowatt 千瓦 
KWH kilowatt-hour 千瓦小时 

L listed (securities) (证券)上市 
L., (Led.) ledger 分类帐 
L. lira 里拉 
L. liter 公升 
L. A. (L/A) letter of authority 授权书 
L. A. liquid assets 流动资产 
L. B. letter book 书信备查簿 
LB licensed bank 许可银行 
lb pound 磅 
LC (L/C) letter of credit 信用证 
LCL/FCL less than container load/full container load 拼装/整拆 
LCL/LCL less than container load/less than container load 拼装/拼拆 
L. & D. loans and discounts 放款及贴现 
L &D loss and damage 损失和损坏 
ldg. loading 装(卸)货 
L/F ledger folio 分类帐页数 
LG letter of guarantee 保函 
Li. liability 负债 
LI letter of interest (intent) 意向书 
lifo (LIFO) last in, first out 后进先出法 
L. I. P. (LIP) life insurance policy 人寿保险单 
LIRCs low interest rate currencies 低利率货币 
L/M list of materials 材料清单 
LMT local mean time 当地标准时间 
LRP limited recourse project 有限追索项目 
LRPF limited recourse project financing 有限追索项目融资 
l. s. lump sum 一次付款总额 
l. s. t. local standard time 当地标准时间 
LT long term 长期 
Ltd. limited 有限(公司) 

m million 百万 
M matured bond 到期的债券 
M mega- 百万 
M milli- 千分之一 
m. meter, mile 米、英里 
M &A merger & acquisition 兼并收购 
MA my account 本人帐户 
Mat. maturity 到期日 
Max., max maximum 最大量 
M. B. memorandum book 备忘录 
MBB mortgage-backed bonds 抵押支持的债券 
MBO management by objectives 目标管理 
M/C marginal credit 信贷限额 
m/c metallic currency 金属货币 
MCA mutual currency account 共同货币帐户 
MCP mixed credit program 混合信贷计划 
M/d months after deposit 出票后......月 
M. D. maturity date 到期日 
M. D. (M/D) memorandum of deposit 存款(放)单 
M. D. malicious damage 恶意损坏 
mdse. merchandise 商品 
MEI marginal efficiency of investment 投资的边际效率 
mem. memorandum 备忘录 
MERM multilateral exchange rate model 多边汇率模型 
M. F. mutual funds 共同基金 
MF mezzanine financing 过渡融资 
mfg. manufacturing 制造的 
MFN most favoured nations 最惠国 
mfrs. manufacturers 制造商 
mg milligram 毫克 
M/I marine insurance 海险 
micro one millionth part 百万分之一 
min minimum 最低值、最小量 
MIP monthly investment plan 月度投资计划 
Mk mark 马克 
mks. marks 商标 
mkt. market 市场 
MLR minimum lending rate 最低贷款利率 
MLTG medium-and-long-term guarantee 中长期担保 
M. M. money market 货币市场 
mm millimeter 毫米 
MMDA money market deposit account 货币市场存款帐户 
MMI major market index 主要市场指数 
MNC multinational corporation 跨(多)国公司 
MNE multinational enterprise 跨国公司 
MO (M. O.) money order 汇票 
mo. month 月 
MOS management operating system 经营管理制度 
Mos. months 月 
MP market price 市价 
M/P months after payment 付款后......月 
MPC marginal propensity to consume 边际消费倾向 
Mrge.(mtg. ) mortgage 抵押 
MRJ materials requisition journal 领料日记帐 
MRO maintenance, repair and operation 维护、修理及操作 
MRP manufacturer’s recommended price 厂商推荐价格 
MRP material requirement planning 原料需求计划 
MRP monthly report of progress 进度月报 
MRR maintenance, repair and replace 维护、修理和替换 
M/s months of sight 见票后.......月 
msg message 留言 
MT medium term 中期 
M/T mail transfer 信汇 
mthly monthly 每月 
MTI medium-term insurance 中期保险 
MTN medium-term note 中期票据 
MTU metric unit 米制单位 

n. net 净值 
N. A. net assets 净资产 
n. a not available 暂缺 
N. A. non-acceptance 不承兑 
NA not applicable 不可行 
N. B. nota bene 注意 
NC no charge 免费 
N/C net capital 净资本 
n. d. no date 无日期 
N. D. net debt 净债务 
n. d. non-delivery 未能到达 
ND next day delivery 第二天交割 
NDA net domestic asset 国内资产净值 
N.E. net earnings 净收益 
n. e. no effects 无效 
n. e. not enough 不足 
negb. negotiable 可转让的、可流通的 
Neg. Inst., N. I. negotiable instruments 流通票据 
nego. negotiate 谈判 
N. E. S. not elsewhere specified 未另作说明 
net. p. net proceeds 净收入 
N/F no fund 无存款 
NFD no fixed date 无固定日期 
NFS not for sale 非卖品 
N. G. net gain 纯收益 
NH not held 不追索委托 
N. I. net income 净收益 
N. I. net interest 净利息 
NIAT net income after tax 税后净收益 
NIFO next in, first out 次进先出法 
nil nothing 无 
NIM net interest margin 净息差 
NIT negative income tax 负所得税 
N. L. net loss 净损失 
NL no load 无佣金 
n. m. nautical mile 海里 
NM no marks 无标记 
N. N. no name 无签名 
NNP net national product 国民生产净值 
NO. (no.) number 编号、号数 
no a/c no account 无此帐户 
NOP net open position 净开头寸 
NOW a/c negotiable order of withdrawal 可转让存单帐户 
N/P net profit 净利 
NP no protest 免作拒付证书 
N. P. notes payable 应付票据 
NPC nominal protection coefficient 名义保护系数 
NPL non-performing loan 不良贷款 
NPV method net present value method 净现值法 
N. Q. A. net quick assets 速动资产净额 
NQB no qualified bidders 无合格投标人 
NR no rated (信用)未分等级 
N/R no responsibility 无责任 
N. R. notes receivable 应收票据 
N. S. F. (NSF) no sufficient fund 存款不足 
NSF check no sufficient fund check 存款不足支票 
nt. wt. net weight 净重 
NTA net tangible assets 有形资产净值 
NTBs non-tariffs barriers 非关税壁垒 
ntl no time lost 立即 
NTS not to scale 不按比例 
NU name unknown 无名 
N. W. net worth 净值 
NWC net working capital 净流动资本 
NX not exceeding 不超过 
N. Y. net yield 净收益 
NZ$ New Zealand dollar 新西兰元 

o order 订单 
o. (O.) offer 发盘、报价 
OA open account 赊帐、往来帐 
o/a on account of 记入......帐户 
o. a. overall 全面的、综合的 
OAAS operational accounting and analysis system 经营会计分析制 
OB other budgetary 其他预算 
O. B. ordinary business 普通业务 
O. B. (O/B) order book 订货簿 
OB/OS index overbought/oversold index 超买超卖指数 
OBV on-balance volume 持平数量法 
o. c. over charge 收费过多 
OC open cover 预约保险 
o/d, o. d.,(O. D.) overdrawn 透支 
OD overdraft 透支 
O/d on demand 见票即付 
O. E. (o. e. ) omission excepted 遗漏除外 
O. F. ocean freight 海运费 
OFC open for cover 预约保险 
O. G. ordinary goods 中等品 
O. G. L. Open General License 不限额进口许可证 
OI original issue 原始发行 
OII overseas investment insurance 海外投资保险 
ok. all correct 全部正确 
o. m. s. output per manshift 每人每班产量 
O. P. old price 原价格 
O. P. open policy 不定额保险单 
opp opposite 对方 
opt. optional 可选择的 
ord. ordinary 普通的 
OS out of stock 无现货 
O/s outstanding 未清偿、未收回的 
O. T. overtime 加班 
OTC over-the -counter market 市场外交易市场 
OVA overhead variance analysis 间接费用差异分析 
OW offer wanted 寻购启示 
OWE optimum working efficiency 最佳工作效率 
oz ounce(s) 盎司 
ozws. otherwise 否则 

p penny; pence; per 便士;便士;每 
P paid this year 该年(红利)已付 
p. pint 品托(1/8加仑) 
P.A. particular average; power of attorney 单独海损;委托书 
P.A. personal account; private account 个人账户、私人账户 
p.a., per ann. per annum 每年 
P &A professional and administrative 职业的和管理的 
P &I clause protection and indemnity clause 保障与赔偿条款 
P &L profit and loss 盈亏,损益 
P/A payment of arrival 货到付款 
P/C price catalog; price current 价格目录;现行价格 
P/E price/earning 市盈率 
P/H pier-to-house 从码头到仓库 
P/N promissory note 期票,本票 
P/P posted price (股票等)的牌价 
PAC put and call 卖出和买入期权 
pat. patent 专利 
PAYE pay as you earn 所得税预扣法 
PAYE pay as you enter 进入时支付 
PBT profit before taxation 税前利润 
pc piece; prices 片,块;价格 
pcl. parcel 包裹 
pd paid 已付 
per pro. per procurationem (拉丁)由...代理 
PF project finance 项目融资 
PFD preferred stock 优先股 
pk peck 配克(1/4蒲式耳) 
PMO postal money order 邮政汇票 
P.O.C. port of call 寄航港,停靠地 
P.O.D. place of delivery 交货地点 
P.O.D. port of destination; port of discharge 目的港;卸货港 
P.O.R. payable on receipt 货到付款 
P.P. payback period (投资的)回收期 
P.P.I. policy proof of interest 凭保证单证明的保险利益 
POE port of entry 报关港口 
POP advertising point-of-purchase advertising 购物点广告 
POR pay on return 收益 
PR payment received 付款收讫 
PS postscript 又及 
PV par value; present value 面值;现值 

q. quarto 四开,四开本 
Q. quantity 数量 
QB qualified buyers 合格的购买者 
QC quality control 质量控制 
QI quarterly index 季度指数 
qr. quarter 四分之一,一刻钟 
QT questioned trade 有问题交易 
QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托 
quad. quadruplicate 一式四份中的一份 
quotn. quotation 报价 
q.v. quod vide (which see) 参阅 
q.y. query 查核 

R option not traded 没有进行交易的期权 
R. response; registered; return 答复;已注册;收益 
r. rate; rupee; ruble 比率;卢比;卢布 
RAD research and development 研究和开发 
RAM diverse annuity mortgage 逆向年金抵押 
RAN revenue anticipation note 收入预期债券 
R &A rail and air 铁路及航空运输 
R &D research and development 研究与开发 
R &T rail and truck 铁路及卡车运输 
R &W rail and water 铁路及水路运输 
R/A refer to acceptor 洽询(汇票)承兑人 
R/D refer to drawer (银行)洽询出票人 
RB regular budget 经常预算 
RCA relative comparative advantage 相对比较优势 
RCMM registered competitive market maker 注册的竞争市场自营商 
rcvd. received 已收到 
r.d. running days=consecutive days 连续日 
RDTC registered deposit taking company 注册接受存款公司 
Re. subject 主题 
re. with reference to 关于 
RECEIVED B/L received for shipment bill of lading 待装云提单 
REER real effective exchange rate 实效汇率 
ref. referee; reference; refer(red) 仲裁者;裁判;参考;呈递 
REO real estate owned 拥有的不动产 
REP import replacement 进口替代 
REP Office representative office 代办处,代表处 
REPO, repu, RP Repurchase Agreement 再回购协议 
req. requisition 要货单,请求 
REVOLVER revolving letter of credit 循环信用证 
REWR read and write 读和写 
RIEs recognized investment exchanges 认可的投资交易(所) 
Rl roll 卷 
RLB restricted license bank 有限制牌照银行 
RM remittance 汇款 
rm room 房间 
RMB RENMINBI 人民币,中国货币 
RMS Royal Mail Steamer 皇家邮轮 
RMSD Royal Mail Special Delivery 皇家邮政专递 
RMT Rail and Maritime Transport Union 铁路海运联盟 
ROA return on asset 资产回报率 
ROC return on capital 资本收益率 
ROE return on equity 股本回报率 
ROI return on investment 投资收益 
ROP registered option principal 记名期权本金 
ro-ro roll-on/roll-off vessel 滚装船 
ROS return on sales 销售收益率 
RPB Recognized Professional Body 认可职业(投资)机构 
RPI retail price index 零售物价指数 
RPM resale price maintenance 零售价格维持措施(计划) 
rpt. repeat 重复 
RRP Reverse Repurchase Agreement 逆回购协议 
RSL rate sensitive liability 利率敏感性债务 
RSVP please reply 请回复 
RT Royalty Trust 特权信托 
RTM registered trade mark 注册商标 
Rto ratio 比率 
RTO round trip operation 往返作业 
RTS rate of technical substitution 技术替代率 
RTW right to work 工作权利 
RUF revolving underwriting facility 循环式包销安排 
RYL referring to your letter 参照你方来信 
RYT referring to your telex 参照你方电传

S no option offered 无期权出售 
S split or stock divided 拆股或股息 
S signed 已签字 
s second; shilling 秒;第二;先令 
SA semi-annual payment 半年支付 
SA South Africa 南非 
SAA special arbitrage account 特别套作账户 
SAB special assessment bond 特别估价债券 
sae stamped addressed envelope 已贴邮票、写好地址的信封 
SAFE State Administration of Foreign Exchange 国家外汇管理局 
SAIC State Administration for Industry and Commerce (中国)国家工商行政管理局 
SAP Statement of Auditing Procedure 《审计程序汇编》 
SAR Special Administrative Region 特别行政区 
SAS Statement of Auditing Standard 《审计准则汇编》 
SASE self-addressed stamped envelope 邮资已付有回邮地址的信封 
SAT (China) State Administration of Taxation (中国)国家税务局 
SATCOM satellite communication 卫星通讯 
SB short bill 短期国库券;短期汇票 
SB sales book; saving bond; savings bank 售货簿;储蓄债券;储蓄银行 
SBC Swiss Bank Corp. 瑞士银行公司 
SBIC Small Business Investment Corporation 小企业投资公司 
SBIP small business insurance policy 小型企业保险单 
SBLI Savings Bank Life Insurance 储蓄银行人寿保险 
SBN Standard Book Number 标准图书号 
SC sales contract 销售合同 
sc scilicet namely 即 
SC supplier credit 卖方信贷 
SCF supplier credit finance 卖方信贷融资 
Sch schilling (奥地利)先令 
SCIRR special CIRR 特别商业参考利率 
SCL security characteristic line 证券特征线 
SCORE special claim on residual equity 对剩余财产净值的特别要求权 
SD standard deduction 标准扣除额 
SDB special district bond 特区债券 
SDBL sight draft, bill of lading attached 即期汇票,附带提货单 
SDH synchronous digital hierarchy 同步数字系统 
SDR straight discount rate 直线贴现率 
SDRs special drawing rights 特别提款权 
SE shareholders’ equity 股东产权 
SE Stock Exchange 股票交易所 
SEA Single European Act 《单一欧洲法案》 
SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施 
SEATO Southeast Asia Treaty Organization 东南亚公约组织 
sec second(ary); secretary 第二,次级;秘书 
sect. section 部分 
Sen senator 参议院 
Sept. September 九月 
SET selective employment tax 单一税率工资税 
sextuplicate   (文件)一式六份中的一份 
SEC special economic zone 经济特区 
SF sinking fund 偿债基金 
Sfr Swiss Frank 瑞士法郎 
SFS Summary Financial Statements 财务报表概要 
sgd. signed 已签署 
SHEX Sundays and holidays excepted 星期日和假日除外 
SHINC Sundays and holidays included 星期日和假日包括在内 
shpd. shipped 已装运 
shpg. shipping 正装运 
shpt. shipment 装运,船货 
SI Statutory Instrument; System of Units 有效立法;国际量制 
SIC Standard Industrial Classification 标准产业分类 
SIP structured insurance products 结构保险产品 
SITC Standard International Trade Classification 国际贸易标准分类 
sk sack 袋,包 
SKD separate knock-known 部分散件 
SLC standby LC 备用信用证 
SMA special miscellaneous account 特别杂项账户 
SMEs small and medium-sized enterprises 中小型企业 
SMI Swiss Market Index 瑞士市场指数 
SML security market line 证券市场线&nbs

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